<h1>Tax Collection at Source requires e commerce operators to collect and remit tax on taxable supplies made through their platforms.</h1> Tax Collection at Source requires e commerce operators who collect consideration to collect TCS on the net value of taxable supplies made through their platforms, obtain compulsory registration, remit collected amounts to the appropriate government within the prescribed period, and file monthly and annual statements; TCS is credited to the supplier's electronic cash ledger, exclusions apply for exempt supplies, reverse charge supplies, composition taxpayers and imports, and interest and penalties apply for omissions or incorrect particulars.